Projects funded by the NCN

Information on the principal investigator and host institution

Information of the project and the call

Keywords

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Interpretation of tax law in the context of passing time

2019/35/B/HS5/00554

Keywords:

law tax interpretation retroactivity historical interpretation change of law

Descriptors:

  • HS5_003:
  • HS5_002:

Panel:

HS5 - Norms and governance: law, political studies, regional and social policies

Host institution :

Uniwersytet Mikołaja Kopernika w Toruniu, Wydział Prawa i Administracji

woj. kujawsko-pomorskie

Other projects carried out by the institution 

Principal investigator (from the host institution):

dr hab. Wojciech Morawski 

Number of co-investigators in the project: 5

Call: OPUS 18 - announced on 2019-09-16

Amount awarded: 393 962 PLN

Project start date (Y-m-d): 2020-07-10

Project end date (Y-m-d): 2026-07-09

Project duration:: 72 months (the same as in the proposal)

Project status: Pending project

Project description

Download the project description in a pdf file

Note - project descriptions were prepared by the authors of the applications themselves and placed in the system in an unchanged form.

Information in the final report

  • Publication in academic press/journals (6)
  • Articles in post-conference publications (2)
  • Book publications / chapters in book publications (5)
  1. Th e German-Polish Tax Problems of Cross-Border Workers in the COVID-19 Pandemic – When the Remedy is Worse than the Problem
    Authors:
    Wojciech Morawski, Błażej Kuźniacki
    Academic press:
    Białostockie Studia Prawnicze (rok: 2021, tom: 26, strony: 95-110), Wydawca: Wydział Prawa Uniwersytet w Białymstoku
    Status:
    Published
    DOI:
    10.15290/bsp.2021.26.04.06 - link to the publication
  2. Informal Information Released by Polish Tax Authorities on the Application and Interpretation of Tax Law: Quasi-Tax Ruling or Irrelevant Piece of Paper?
    Authors:
    Wojciech Morawski, Bogumił Brzeziński
    Academic press:
    European Taxation (rok: 2023, tom: -, strony: 307-310), Wydawca: International Bureau of Fiscal Documentation
    Status:
    Published
  3. IMPACT OF CHANGING THE CONTENT OF THE OECD COMMENTARIES TO THE OECD MODEL CONVENTION ON THE INTERPRETATION OF A DOUBLE TAXATION CONVENTION – BETWEEN INTERPRETIVE DYNAMISM AND UNACCEPTABLE CHANGE
    Authors:
    Wojciech Morawski
    Academic press:
    Acta Universitatis Carolinae Iuridica (rok: 2022, tom: 68, strony: 29-42), Wydawca: Charles Univesity Prague
    Status:
    Published
    DOI:
    10.14712/23366478.2022.44 - link to the publication
  4. In Dubio Pro Tributario/In Dubio Mitius as a Rule of Reasoning in Tax Law Interpretation
    Authors:
    Wojciech Morawski, Radim Boháč
    Academic press:
    Intertax (rok: 2023, tom: 51, Issue6/7, strony: 506-518), Wydawca: Kluwer Law International
    Status:
    Published
    DOI:
    10.54648/taxi2023041 - link to the publication
  5. The possibility of amending an interpretative decision issued by ZUS – comments de lege lata and de lege ferenda
    Authors:
    Jacek Wantoch-Rekowski; Tomasz Brzezicki
    Academic press:
    Studia Prawnicze KUL (rok: 2024, tom: 100, strony: 133-145), Wydawca: KUL
    Status:
    Published
    DOI:
    10.31743/sp.16957 - link to the publication
  6. Utrwalona praktyka interpretacyjna w zakresie składek na ubezpieczenia społeczne
    Authors:
    Jacek Wantoch-Rekowski
    Academic press:
    Prawo Budżetowe Państwa i Samorządu (rok: 2023, tom: 1, strony: 33-43), Wydawca: UMK
    Status:
    Published
    DOI:
    10.12775/PBPS.2023.002 - link to the publication
  1. Vytvorí pravidla proti nedovolené státní podpore nový danový superorgán? Aneb proc by mel pripad Engie Global LNG Holding Sàrl, Engie Invest International SA, Engie SA v. Evropská komise (C-451/21 P) zajímat právníky na Visle a Vltave?
    Authors:
    Wojciech Morawski
    Conference:
    MÁLEK O., TULÁ EK M. (eds.). Správa daní. Soubor statí z odborné konference konané na Právnické fakult Univerzity Karlovy dne 6. Yíjna 2023. Online. Praha: Univerzita Karlova, Právnická fakulta, 2023. ISBN 978-80-7630-036-1. DOI https://doi.org/10.14712/9788076300361. (rok: 2023, tom: Sprava dani, strony: 144-157), Wydawca: Univerzita Karlova, Právnická fakulta/Charles University, Faculty of Law
    Data:
    konferencja 6 października 2023
    Status:
    Published
    DOI:
    10.14712/9788076300361.11 - link to the publication
  2. The Impact of Changes in the Interpretation of Normative Acts on the Stimulating Function of the Tax on the Example of Th e Polish Real Estate Tax
    Authors:
    Adam Kałążny
    Conference:
    INVESTMENTS AND PUBLIC FINANCE (errata z informacją o finansowaniu przez NCN patrz s. 2) (rok: 2022, tom: XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe",, strony: 45-53), Wydawca: Temida2
    Data:
    konferencja 23-24 September 2021
    Status:
    Published
    DOI:
    10.15290/IPF.2022.04 - link to the publication
  1. Constitutional and human rights standards v. effectiveness of the tax system in the light of the jurisprudence of the Constitutional Tribunal of the Republic of Poland and the European Court of Human Rights
    Authors:
    Maciej Serowaniec, Agnieszka Franczak
    Book:
    FAIR TAXES OR BUDGET REVENUES AT ANY PRICE? Polish tax law in the post-BEPS era (rok: 2022, tom: -, strony: 31-46), Wydawca: Vandenhoeck & Ruprecht Verlage
    Status:
    Published
  2. The Taxation of Transmission Lines and Facilities: A History of Unexpected Regulatory Changes and Unstable Jurisprudence
    Authors:
    Wojciech Morawski/Adam Kałążny
    Book:
    The Taxation of Energy-Sector Assets: Polish Tax Legislation on the Eve of Energy Transformation (rok: 2022, tom: -, strony: 85-94), Wydawca: Springer Nature Switzerland
    Status:
    Published
    DOI:
    10.1007/978-3-031-15673-1 - link to the publication
  3. The Taxation of Wind Power Plants: A Case of Regulatory Instability .
    Authors:
    Wojciech Morawski/Adam Kałążny
    Book:
    The Taxation of Energy-Sector Assets: Polish Tax Legislation on the Eve of Energy Transformation (rok: 2022, tom: -, strony: 55-62), Wydawca: Springer Nature Switzerland
    Status:
    Published
    DOI:
    10.1007/978-3-031-15673-1 - link to the publication
  4. The Taxation of Transmission Lines and Facilities: A History of Unexpected Regulatory Changes and Unstable Jurisprudence
    Authors:
    Wojciech Morawski/Adam Kałążny
    Book:
    The Taxation of Energy-Sector Assets: Polish Tax Legislation on the Eve of Energy Transformation (rok: 2022, tom: -, strony: 85-94), Wydawca: Springer Nature Switzerland
    Status:
    Published
    DOI:
    10.1007/978-3-031-15673-1 - link to the publication
  5. Kde je můj zaměstnanec? Daňové důsledky přeshraničního zaměstnávání pracovníků na dálku pro zdanění příjmů zaměstnavatele ve světle judikatury polských správních soudů
    Authors:
    Wojciech Morawski
    Book:
    Zdanění příjmů : soubor statí z odborné konference konané na Právnické fakultě Univerzity Karlovy dne 20. září 2024, 2024, Praha, Wolters Kluwer, 210 s., ISBN 978-80-286-0154-6. Przejdź do dokumentu po identyfikatorze cyfrowymDOI:10.71372/SKWA8025 (rok: 2024, tom: 1, strony: 99-113), Wydawca: Wolters kluwer
    Status:
    Published
    DOI:
    10.71372/XMFW7403 - link to the publication

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